Taxation

Taxation is applied in line with the laws and regulations of the People’s Republic of China.​

About

The are specialised terms of taxation for international academic and research staff in China set out in the bilateral taxation treaties that China has signed with other countries. According to the treaties, academic and research staff from a contracting country, who meet qualification requirements, shall be entitled to tax exemption treatments for a prescribed period of time during their work in China.

Tax exemption application is the responsibility of individual employees. Human resources at XJTLU can assist with this but cannot guarantee your tax free eligibility - this depends on the appropriate information being supplied to the local taxation authorities as well as its evaluation and approval.

Residence country Tax free period (year) Residence country Tax free period (year)
Albania 2 Malaysia 3
Algeria 0 Malta 2
Armenia 3 Mauritius 2
Australia 2 Mexico 3
Austria 3 Moldova 2
Azerbaijan 0 Mongolia 3
Bahrain 3 Montenegro 2
Bangladesh 3 Morocco 2
Barbados 2 Nepal 2
Belarus 2 Netherlands 0
Belgium 0 New Zealand 2
Bosnia Hercegovina 3 Nigeria2
Brazil 2 Norway 3
Brunei 2 Oman 2
Bulgaria 5 Pakistan 2
Canada 0 Papua New Guinea 2
Croatia 2 Philippines 2
Cuba 2 Poland 5
Cyprus 2 Portugal 3
Czech Republic 0 Qatar 3
Denmark 0 Romania 2
Egypt 3 Russia 0
Estonia 2 Saudi Arabia 3
Finland 0 Serbia0
France 3 Seychelles 3
Georgia 2 Singapore 0
Germany 0 Slovakia 5
Greece 3 Slovenia 2
Hong Kong 0 South Africa 2
Hungary3 Spain 3
Iceland 3 Sri Lanka 3
India 3 Sudan 3
Indonesia 2 Sweden 3
Iran 2 Switzerland 0
Irelamd 2 Syrian Arab Republic 1
Isreal 2 Tajikistand 3
Italy 3 Thailand 3
Jamaica 3 Trinidad and Tobago 2
Japan 3 Tunisia 2
Kazakhstan 3 Turkey0
Korea 3 Turkmenistan 3
Kuwait 5 Ukraine 3
Kyrgystan 3 United Arab Emirates 5
Laos 3 United Kingdom 0
Latvia 2 United States 3
Lithuania 2 Uzbekistan 0
Luxenbourg 3 Venezuela 2
Macao 3 Vietnam 2
Macedonia 2 Zambia )

To find out more details on the different taxation treaties, please refer to the website of the State Administration of Taxation, P.R. China.